Childless workers often lose out on tax credits. Not with this program.

After Keith Hardrick quit his job last year as a school social worker, his income took a dive. As he figures out his next career move, he’s tapped into the gig economy, recharging electric scooters for a startup company in Atlanta. All told, he earned around $12,000 in 2018.

But this year’s tax season smiled on Mr. Hardrick. Not because of President Donald Trump’s tax cuts, which mostly accrue to corporations and high earners, but because he had enrolled in a three-year experimental program that tests what happens when single workers on low incomes receive more generous annual tax refunds.

In the first two years, Mr. Hardrick didn’t see any benefits because his income was too high. This time, though, he qualified for a payout of $1,500. He plans to use the money to change residences this month, and to set up his new place while paying some bills.

“It helps people who need a little extra,” he

Potential bipartisan appeal The toolkit for reducing inequality A boost in employment? Partially.Help for tight family budgets